Alpha Omega Social Action and Scholarship Foundation Real Property Tax Exemption Act of 2026
Summary
This bill grants a real property tax exemption for the property at 1231 Harvard Street, N.W. (Lot 813, Square 2853) in the District of Columbia, so long as it is owned by the Alpha Omega Social Action and Scholarship Foundation and used for charitable and educational purposes rather than commercial purposes. The measure amends Title 47 of the D.C. Official Code to add a new exemption section specifically for this property and foundation.
In addition to creating the prospective exemption, the bill forgives all real property taxes, interest, penalties, fees, and related charges assessed against the property for the period from October 1, 2018 through September 30, 2026. Any qualifying payments already made before the act takes effect must be refunded within 45 days after enactment. The bill is styled as the “Alpha Omega Social Action and Scholarship Foundation Real Property Tax Exemption Act of 2026.”
Impact
The bill would create a property-specific exemption from D.C.’s real property tax for a single parcel owned by a named nonprofit foundation, and it would also retroactively erase eight years of assessed tax liability and related charges for that parcel. It amends Chapter 10 of Title 47 of the D.C. Official Code by adding a new section for this property, while making the exemption supplemental to any other tax relief the foundation may receive. The practical effect is to reduce or eliminate tax obligations tied to the property and require refunds of prior payments, affecting both the foundation and District tax revenues.
Sentiment
Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the measure appears to be a routine, targeted nonprofit tax relief bill rather than a broadly contested policy proposal. The structure of the bill suggests support for a charitable and educational organization, and there is no evidence in the supplied record of organized opposition or divided sentiment. The available context does not show any recorded votes or public controversy.
Contention
The main potential point of contention is the bill’s retroactive forgiveness of taxes, penalties, and fees dating back to 2018, which could be viewed as a significant revenue concession to a single property owner. Another possible issue is that the exemption is narrowly tailored to one parcel and one foundation, raising questions about precedent and fairness compared with other nonprofits or taxpayers. No specific objections, supporters, or committee disputes are included in the provided transcript or voting history.